Figuring Your Taxable Benefits Worksheet (continued)

When completing the Figuring Your Taxable Benefits worksheet, remember to:

• Include benefits received by both spouses if filing Married Filing Jointly
• Exclude any dependents' SSA-1099s
• Ask the taxpayers who received the benefits to consider whether they are taxable
• Use the same formula to calculate taxes for age-related and disability-related Social Security benefits
• If taxpayer received a lump-sum payment that includes benefits for prior years, use the appropriate worksheets in Pub. 915 to determine the taxable amount.
• Give the completed worksheet to the taxpayers for their records
• After determining the taxable amount of Social Security benefits, use Publication 1321 to determine if the taxpayer must file a U.S. tax return